??ࡱ?>?? UW????T??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??|Ubjbj! ! *\CfCf??????????????????????? L???VVVVV1h?<? )++++++$??`:O!??11??O??VV?p?????V?V)??)???V????Л??[????????0????????? ????????OO???????????????????????????????????????????????????????????????????????????????????????? ?: B? T?I CH?NH - B? T? PH?P --------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 115/2015/TTLT-BTC-BTPH? N?i, ng?y 11 th?ng 8 nm 2015?TH?NG T? LI?N T?CHS?A ?I, B? SUNG M?T S? I?U C?A TH?NG T? LI?N T?CH S? 08/2012/TTLT-BTC-BTP NG?Y 19 TH?NG 01 NM 2012 H??NG D?N V? M?C THU, CH? ? THU, N?P, QU?N L? V? S? D?NG PH? C?NG CH?NGCn c? Ngh? ?nh s? 57/2002/N-CP ng?y 03 th?ng 6 nm 2002 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh Ph?p l?nh ph? v? l? ph?; Ngh? ?nh s? 24/2006/N-CP ng?y 06 th?ng 3 nm 2006 s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 57/2002/N-CP;Cn c? Ngh? ?nh s? 29/2015/N-CP ng?y 15 th?ng 3 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t c?ng ch?ng;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 23 th?ng 12 nm 2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Cn c? Ngh? ?nh s? 22/2013/N-CP ng?y 13 th?ng 3 nm 2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T? ph?p;B? tr??ng B? T?i ch?nh v? B? tr??ng B? T? ph?p ban h?nh Th?ng t? li?n t?ch s?a ?i, b? sung m?t s? i?u c?a Th?ng t? li?n t?ch s? 08/2012/TTLT-BTC-BTC ng?y 19 th?ng 01 nm 2012 h??ng d?n v? m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng ph? c?ng ch?ng, nh? sau:i?u 1. S?a ?i, b? sung m?t s? i?u c?a Th?ng t? li?n t?ch s? 08/2012/TTLT-BTC-BTP ng?y 19 th?ng 01 nm 2012 h??ng d?n v? m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng ph? c?ng ch?ng1. S?a ?i, b? sung i?u 1 nh? sau: i?u 1. Ph?m vi i?u ch?nh v? ?i t??ng ?p d?ng1. Ph?m vi i?u ch?nhTh?ng t? n?y quy ?nh m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng ph? c?ng ch?ng ??c ?p d?ng ?i v?i vi?c c?ng ch?ng c?c h?p ?ng, giao d?ch, b?n d?ch, nh?n l?u gi? di ch?c, c?p b?n sao vn b?n c?ng ch?ng, ph? ch?ng th?c b?n sao t? b?n ch?nh, ch?ng th?c ch? k? trong gi?y t?, vn b?n theo quy ?nh c?a Lu?t c?ng ch?ng v? Ngh? ?nh s? 29/2015/N-CP ng?y 15 th?ng 3 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t c?ng ch?ng.2. Th?ng t? n?y ?p d?ng v?i c?c ?i t??ng sau ?y:a) ?i t??ng n?p ph? c?ng ch?ng l? c? nh?n, t? ch?c y?u c?u c?ng ch?ng h?p ?ng, giao d?ch, b?n d?ch, l?u gi? di ch?c, c?p b?n sao vn b?n c?ng ch?ng.b) ?i t??ng n?p ph? ch?ng th?c l? c? nh?n, t? ch?c y?u c?u ch?ng th?c b?n sao t? b?n ch?nh, ch?ng th?c ch? k? trong gi?y t?, vn b?n.c) ?n v? thu ph? c?ng ch?ng, ch?ng th?c bao g?m Ph?ng c?ng ch?ng v? Vn ph?ng c?ng ch?ng (sau ?y g?i l? ?n v? thu ph?) .2. S?a ?i, b? sung Kho?n 1 i?u 2 nh? sau: 1. M?c thu ph? c?ng ch?ng, ch?ng th?c quy ?nh t?i Th?ng t? n?y ??c ?p d?ng th?ng nh?t ?i v?i Ph?ng c?ng ch?ng v? Vn ph?ng c?ng ch?ng. Tr??ng h?p ?n v? thu ph? l? Vn ph?ng c?ng ch?ng th? m?c thu ph? quy ?nh t?i Th?ng t? n?y ? bao g?m thu? gi? tr? gia tng theo quy ?nh c?a Lu?t thu? gi? tr? gia tng v? c?c vn b?n h??ng d?n thi h?nh. Tr??ng h?p c? nh?n, t? ch?c n??c ngo?i c? nhu c?u n?p ph? b?ng ngo?i t? th? thu b?ng ngo?i t? tr?n c? s? quy ?i ?ng Vi?t Nam ra ngo?i t? theo t? gi? th? tr??ng ngo?i t? li?n ng?n h?ng do Ng?n h?ng nh? n??c Vi?t Nam c?ng b? t?i th?i i?m thu ph? .3. S?a ?i M?c 4, 7, 8 kho?n 3 i?u 2 nh? sau:S? TTLo?i vi?cM?c thu(?ng/tr??ng h?p)4C?ng ch?ng h?p ?ng ?y quy?n50.0007C?ng ch?ng vi?c h?y b? h?p ?ng, giao d?ch25.0008C?ng ch?ng di ch?c50.0004. B? sung kho?n 6, 7, 8 i?u 2 nh? sau: 6. Ph? c?ng ch?ng b?n d?ch: 50.000 ?ng/trang ?i v?i b?n d?ch th? nh?t.Tr??ng h?p ng??i y?u c?u c?ng ch?ng c?n nhi?u b?n d?ch th? t? b?n d?ch th? hai tr? l?n thu 5.000 ?ng/trang ?i v?i trang th? nh?t, trang th? hai; t? trang th? ba tr? l?n thu 3.000 ?ng/trang nh?ng m?c thu t?i a kh?ng qu? 200.000 ?ng/b?n.7. Ph? ch?ng th?c b?n sao t? b?n ch?nh: 2.000 ?ng/trang ?i v?i trang th? nh?t, trang th? hai; t? trang th?FH? ^ b d f ? ? ? ? ? ? ???<>DF????\^bd??????$&????????? ? !!"!????????????????;??????????????񥖥ޥ???????????????? h#+?5?\?h#+?5?B*\?mHphsHh#+?B*mHphsHh#+?6?@???]?mHsHh#+?6?B*]?mHphsH!h#+?6?@???B*]?mHphsHh#+?mHsHh#+?6?]?mHsHh#+?h#+?5?\?mHsH8H?? ` ??p?g $$Ifa$?kd$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $$Ifa$` b f ? ? ? ?>F??^?&???????????????? ?x-DM? ????$?xa$?x_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p?????????? !$!8!H!l!?????????? $?x$Ifa$ $$Ifa$ ?x-DM? ?????x "!$!6!8!F!H!j!`"?"?"D#F#&%(%&8?8?8?9?9$:&:?;?;?<?<?<?<?<H=J=?>?>????AA?D?D?D?D,H J?M?M?M?MRNTN?O?O?O?O?O?OjPnPpPrP?PjR????????????????????????????????????????????????????????????h#+?CJmHsHh#+?5?6?\?]?mHsHh#+?5?6?CJ\?]?mHsHh#+?5?B*\?mHphsHh#+?mHsHh#+?5?\?mHsHUh#+?mHsH h#+?6?]? h#+?5?\?h#+????||||xxxx|xxx?x ?x-DM? ????wkd$$If?F??p??"??Z????????$ ???????? t??6?? ????????? ????????? ? 2?2? l4?a?p??????? ba tr? l?n thu 1.000 ?ng/trang nh?ng m?c thu t?i a kh?ng qu? 200.000 ?ng/b?n.8. Ph? ch?ng th?c ch? k? trong gi?y t?, vn b?n: 10.000 ?ng/tr??ng h?p (tr??ng h?p ??c hi?u l? m?t ho?c nhi?u ch? k? trong m?t gi?y t?, vn b?n) .5. S?a ?i, b? sung kho?n 1 i?u 3 nh? sau: 1. Khi y?u c?u c?ng ch?ng h?p ?ng, giao d?ch, b?n d?ch, l?u gi? di ch?c, c?p b?n sao vn b?n c?ng ch?ng ? ??c th?c hi?n, ng??i y?u c?u c?ng ch?ng ph?i n?p ph? c?ng ch?ng.Khi y?u c?u ch?ng th?c b?n sao t? b?n ch?nh, ch?ng th?c ch? k? trong gi?y t?, vn b?n, ng??i y?u c?u ch?ng th?c ph?i n?p ph? ch?ng th?c .6. S?a ?i, b? sung i?u 4 nh? sau: i?u 4. Qu?n l?, s? d?ng ph? c?ng ch?ng, ch?ng th?c1. ?i v?i ?n v? thu ph? l? Ph?ng c?ng ch?ng: Ph? c?ng ch?ng, ph? ch?ng th?c thu ??c l? kho?n thu thu?c ng?n s?ch nh? n??c, ??c qu?n l?, s? d?ng nh? sau:a) ?n v? thu ph? ??c tr?ch 50% (nm m??i ph?n trm) s? ti?n ph? thu ??c ? trang tr?i chi ph? cho vi?c qu?n l? v? thu ph? theo ch? ? quy ?nh.b) ?n v? thu ph? c? tr?ch nhi?m n?p v?o ng?n s?ch nh? n??c 50% (nm m??i ph?n trm) ti?n ph? thu ??c theo ch??ng, lo?i, kho?n, m?c c?a m?c l?c ng?n s?ch nh? n??c hi?n h?nh.2. ?i v?i ?n v? thu ph? l? Vn ph?ng c?ng ch?ng: Ph? c?ng ch?ng, ph? ch?ng th?c thu ??c l? kho?n thu kh?ng thu?c ng?n s?ch nh? n??c. Ti?n ph? thu ??c l? doanh thu c?a ?n v? thu ph?. ?n v? thu ph? c? quy?n qu?n l?, s? d?ng s? ti?n ph? thu ??c sau khi ? n?p thu? theo quy ?nh c?a ph?p lu?t. H?ng nm, ?n v? thu ph? ph?i th?c hi?n quy?t to?n thu? ?i v?i s? ti?n ph? thu ??c v?i c? quan thu? theo quy ?nh c?a ph?p lu?t v? thu? hi?n h?nh .7. S?a ?i, b? sung kho?n 2 i?u 5 nh? sau: 2. C?c n?i dung kh?c li?n quan ?n vi?c thu, n?p, qu?n l?, s? d?ng, ch?ng t? thu, c?ng khai ch? ? thu ph? kh?ng ? c?p t?i Th?ng t? n?y ??c th?c hi?n theo h??ng d?n t?i Th?ng t? s? 63/2002/TT-BTC ng?y 24 th?ng 7 nm 2002; Th?ng t? s? 45/2006/TT-BTC ng?y 25 th?ng 5 nm 2006 s?a ?i, b? sung Th?ng t? s? 63/2002/TT-BTC ng?y 24 th?ng 7 nm 2002 c?a B? T?i ch?nh h??ng d?n th?c hi?n c?c quy ?nh ph?p lu?t v? ph?, l? ph?, Th?ng t? s? 156/2013/TT-BTC ng?y 06 th?ng 11 nm 2013 c?a B? T?i ch?nh h??ng d?n thi h?nh m?t s? i?u c?a Lu?t qu?n l? thu?; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu? v? Ngh? ?nh s? 83/2013/N-CP ng?y 22 th?ng 7 nm 2013 c?a Ch?nh ph?, Th?ng t? s? 153/2012/TT-BTC ng?y 17 th?ng 9 nm 2012 c?a B? T?i ch?nh h??ng d?n vi?c in, ph?t h?nh, qu?n l? v? s? d?ng c?c lo?i ch?ng t? thu ti?n ph?, l? ph? thu?c ng?n s?ch nh? n??c, Th?ng t? s? 64/2013/TT-BTC ng?y 15 th?ng 5 nm 2013 c?a B? T?i ch?nh h??ng d?n thi h?nh Ngh? ?nh s? 51/2010/N-CP ng?y 14 th?ng 5 nm 2010 c?a Ch?nh ph? quy ?nh v? ho? ?n b?n h?ng h?a, cung ?ng d?ch v? v? c?c vn b?n s?a ?i, b? sung (n?u c?) .i?u 2. T? ch?c th?c hi?n1. Th?ng t? li?n t?ch n?y c? hi?u l?c thi h?nh k? t? ng?y 29 th?ng 9 nm 2015.2. Trong qu? tr?nh th?c hi?n n?u c? v??ng m?c, ? ngh? c?c c? quan, t? ch?c ph?n ?nh k?p th?i v? B? T?i ch?nh v? B? T? ph?p ? nghi?n c?u, h??ng d?n./.?KT. B? TR??NG B? T? PH?P TH? TR??NG? Nguy?n Kh?nh Ng?cKT. B? TR??NG B? T?I CH?NH? TH? TR??NG? Vi Th? Mai?N?i nh?n: - Th? t??ng Ch?nh ph?; - C?c Ph? Th? t??ng Ch?nh ph?; - Vn ph?ng Trung ??ng ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vi?n Ki?m s?t nh?n d?n t?i cao; - T?a ?n nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - C? quan Trung ??ng c?a c?c o?n th?; - C?ng b?o; - C?c ki?m tra vn b?n QPPL (B? T? ph?p); - U? ban nh?n d?n, S? T?i ch?nh, S? 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